Richard’s practice principally focuses on the areas of taxation and estate planning.  He works with clients to advise them with respect to corporate, partnership, individual and foreign tax issues and in structuring transactions involving all types of entities, including hybrid type entities for foreign tax purposes.  Richard’s practice also involves advising clients on estate planning matters, including estate and gift tax consequences of proposed transfers, the preparation of wills and trusts and estate administrative matters.   Richard has conducted audits with the Internal Revenue Service and the Connecticut Department of Revenue Services.  

Richard was born in Brooklyn, New York on July 12, 1957.  He was admitted to the California Bar in 1981, the New York Bar in 1983 and the Connecticut Bar and the U.S. District Court for the District of Connecticut in 1988.  After graduating from the State University of New York at Albany, B.A., Cum Laude, he attended the California Western School of Law and received a J.D. Magna Cum Laude, 1981.  In 1983, Richard received his Masters of Law in Taxation from New York University.  He began his career as an Estate and Gift Tax Attorney with the IRS from 1985 to 1987, after which he became associated with Carmody & Torrance and then Trager & Trager.  Richard became a member of Berkowitz, Trager & Trager in 1999.